A hybrid orientation accumulation mode GAA (Gate-All-Around) CMOSFET includes a PMOS region having a first channel, an NMOS region having a second channel and a gate region. The first channel and the second channel have a racetrack-shaped cross section and are formed of p-type Si(110) and n-type Si(100), respectively; the surfaces of the first channel and the second channel are substantially surrounded by the gate region; a buried oxide layer is disposed between the PMOS region and the NMOS region and between the PMOS or NMOS region and the Si substrate to isolate them from one another. The device structure according to the prevent invention is quite simple, compact and highly integrated. In an accumulation mode, current flows through the overall racetrack-shaped channel. The disclosed device results in high carrier mobility. Meanwhile polysilicon gate depletion and short channel effects are prevented, and threshold voltage is increased.